To amend the Internal Revenue Code of 1986 to provide special disposition rules for unused benefits in flexible spending arrangements of individuals for calendar year 2020.

[AI summary unavailable — showing source text] This bill requires flexible spending arrangements established for 2020 to provide for the rollover of unused benefits or contributions to 2021. It also permits plan participants to modify their election amount and extends the grace period for the 2020 plan year to 12 months after the end of such plan year.…